The Following Information Relates to Carried Away Hot Air Balloons,Inc

The following information relates to Carried Away Hot Air Balloons,Inc.: $\begin{array} { | l | r | } \hline \text { Advertising Costs } & \$ 10,400 \\\hline \text { Sales Salary } & 13,800 \\\hline \text { Sales Revenue } & 630,000 \\\hline \text { President's Salary } & 52,000 \\\hline \text { Office Rent } & 67,000 \\\hline \text { Manufacturing Equipment Depreciation } & 3000 \\\hline \text { Indirect Materials Used } & 6600 \\\hline \text { Indirect Labor } & 13,300 \\\hline \text { Factory Repair and Maintenance } & 820 \\\hline \text { Direct Materials Used } & 31,070 \\\hline \text { Direct Labor } & 31,900 \\\hline \text { Delivery Vehicle Depreciation } & 810 \\\hline \text { Administrative Salaries } & 24,700 \\\hline\end{array}$ How much was Carried Away's manufacturing overhead?

A) $19,900
B) $20,720
C) $23,720
D) $62,970